Applications are now open for the Resource Enhancement & Protection Grant Program for benefit of farmers and land owners.
Donor Name: Commonwealth of Pennsylvania
County: All Counties
Type of Grant: Grant
Resource Enhancement & Protection (REAP) is a first-come, first-served program that enables farmers, businesses, and landowners to earn PA income tax credits to offset the cost of implementing conservation practices. Tax credits provided by the REAP program helps farmers off-set the costs of implementing best management practices (BMPs) that benefit their farms and work to protect water quality at the same time.
REAP provides tax credits at levels of 50%, 75%, or 90% of costs incurred in the implementation of BMPs that reduce nitrogen, phosphorus, and sediment pollution.
- Projects eligible for 50% reimbursement: no-till planting equipment; precision nutrient application equipment; manure storage structures; cover crops; grazing practices; forested riparian buffers; others
- Projects eligible for 75% reimbursement: BMPs that reduce pollution runoff from animal concentration areas; Nutrient/Manure Management Plans; Conservation/Ag E&S Plans; others
- Projects eligible for 90% reimbursement (In a TMDL designated watershed) – multi-species cover crops; forested riparian buffers (50+ ft wide); livestock exclusion from streams and associated practices; others
To be eligible for the REAP program, an applicant must meet the following criteria:
- The applicant must be an individual or business who is subject to taxation by the Commonwealth of Pennsylvania under the following state taxes: Personal Income Tax, Corporate Net Income Tax, Capital Stock and Franchise Tax, Bank Shares Tax, Title Insurance Company Tax, Insurance Premiums Tax, and Mutual Thrift Institutions Tax.
- The agricultural operation must be in compliance with the PA Clean Streams Law. As such, the operation must have the following:
- A current Agricultural E&S Plan or Conservation Plan that meets the requirements found in Chapter 102.4 of the PA Clean Streams Law for all acres operated by the applicant. The applicant must be on schedule for full implementation of the plan.
- A current Nutrient Management Plan; as required by Chapter 83 of the PA Clean Streams Law and Act 38; or Manure Management Plan; as required by Chapter 91 of the PA Clean Streams Law for all other operations that have animals and/or import manure; for all acres operated by the applicant. The applicant must be on-schedule for full implementation of the plan.
- An agricultural operation with animal concentration areas (ACAs) on any portion of the operation under its management control must first implement all BMPs necessary to abate nutrient, sediment, and storm water runoff from these areas prior to receiving tax credits for other REAP-eligible BMPs. Any REAP-approved BMPs necessary to properly treat an ACA are eligible for REAP tax credits. REAP tax credits may be awarded for development of Nutrient/Manure Management & Ag E&S/Conservation Plans prior to full implementation of ACA-related BMPs.
- If the applicant does not have up-to-date Plans on all acres operated, the REAP application must include documentation of the development of these plans. No REAP tax credits will be awarded for any other eligible BMP or equipment until plans are complete and certified.
For more information, visit Commonwealth of Pennsylvania.